"Bartleby & Co" is a metafictional work that explores the theme of "writers of the No," authors who cease to write or never start at all. The narrator, an office worker on sick leave, uses footnotes to a nonexistent text to delve into the stories of these authors, including famous real-life figures. The book serves as a meditation on silence, refusal, and the nature of literature itself.

This novel follows the life of Alvaro Mendiola, a Spanish man returning to his homeland after a long period of self-imposed exile in France. Through his experiences and memories, the narrative paints a vivid picture of the socio-political climate in Spain under Franco's dictatorship. As Alvaro grapples with his identity, the book explores themes of personal and national identity, exile, and the struggle for freedom.